Kevin Mutai

Should the taxpayer still bear the burden of proof in instances where a tax dispute with the Revenue Authority is based in pre-populated & third party data? In my submission before the National Assembly's Finance & Planning Committee on behalf of the Tax Research Centre at @StrathU, I argue that Finance Bill 2026's proposals seeking to anchor Incomes & Expenses Validation in law will be incomplete if they do not include a proposal for the the Revenue Authority being saddled with the burden of proof in such instances. Here's why: · Finance Bill 2026 proposes to amend Sec75 of the Tax Procedures Act to provide that the Revenue Authority may use technology to pre-populate tax returns on behalf of a person required to submit or lodge a tax return · Finance Bill 2026 further proposes that a person required to submit or lodge a tax return may rely on pre-populated return generated by the Revenue Authority to file their return · Finance Bill 2026 proposes to amend Sec112 to provide that the Cabinet Secretary of the National Treasury may make Regulations for the procedure for the submission or lodging of returns based on pre-populated tax returns generated by the Revenue Authority Here's where the problem is: · In all this, Sec56(1) which provides that "In any proceedings, the burden shall be on the taxpayer to prove that a tax decision is incorrect" remains unchanged · Sec56(1) is predicated on the fact that Kenya has been running on a self-assessment based regime & the data upon which tax disputes emerges was held by the taxpayer · With Incomes & Expenses Validation & the onset of a Dual Assessment regime in Kenya, taxpayers are now exposed not just to errors of judgement & data on their part, but also errors of technology & transmission which are out of their control · Can we really still have the burden of proof lying exclusively with the taxpayer in an environment where tax compliance has shifted from a function of record keeping to one where system integration reliability is now a key factor?

Arsenal it is!

Balozi Ida Odinga Ajitenga Na Siasa Ida anasisitiza kwamba yeye si mwanasiasa na kwamba atawaachia wenye tajriba hiyo katika familia yake kuicheza ngoma ya siasa. #NTVAdhuhuri @kevinmutai_ @ruga_eval

Phone companies can no longer discontinue and reassign your phone number to someone else ati “juu umekaa sana bila kutumia”. The AG has been tasked to draft a process to be followed before MNOs discontinue a number.

NTVInvestigates 2007 presidential poll: Tight race. Tension. Lights out! Dealings in the dark. Mwai Kibaki wins, beats Raila Odinga – or did he? @DuncanKhaemba reveals the intrigues at KICC, KBC, State House | #StolenBallot #UchaguziChwara2007 TONIGHT 7 and 9pm @ruga_eval

Shahidi Apasua Mbarika Shakahola Mmoja wa mashahidi wakuu katika mauaji ya halaiki huko Shakahola, Enosh Amenya, anadai Paul Mackenzie alitoa amri ya kuuwawa kwa watoto kwa kulazimishwa kufunga, akiwemo mwanawe mdogo na miili yao kuzikwa msituni. #NTVAdhuhuri @kevinmutai_

One Fast, Two Faiths: For the first time in more than three decades, both Christians and Muslims across the world will jointly engage in a period of prayer, fasting and consecration. #NTVTonight @zeynabIsmail @kevinmutai_

Kwaresma Na Ramadhan Zapatana Baada ya zaidi ya miaka 30, waumini wa Kiislamu na Wakristo watashiriki mfungo wa pamoja kuanzia kesho kote ulimwenguni. Mgongano huu wa imani umetajwa kama mapenzi ya Mwenyezi au Allah kuwaleta watu pamoja. #NTVJioni @nicholaswambua_ @kevinmutai_

Kenya's National Treasury has just published the country's Draft Liability Management Operations Policy. Here's what you need to know: · The proposed Liability Management Operations tool kit entails: 1. Maturity restructuring (including debt securities buy backs, switches & exchanges) 2. Swapping fixed rate to floating rate debt & vice versa 3. Currency swapping 4. Debt pre-payments 5. Diversifying currency liability of public debt 6. Debt exchanges · The proposed architecture of Liability Management Operations framework entails: 1. Establishment of a Liability Management Unit within the Debt Policy, Strategy & Risk Management Department to analyse debt portfolios, planning, & inform budgeting for Liability Management Operations 2. Establishment of a Liability Management Operations Committee within the Public Debt Management Office 3. Institutionalisation of Liability Management Operation transactions in National budget estimates/fiscal framework 4. Integration of Liability Management Operations financial requirements into the Annual Borrowing Plan & Medium-Term Expenditure Framework 5. Establishment of a centralized public debt data warehouse in the Public Debt Management Office to consolidate domestic & external debt information 6. Automation of risk analysis & debt sustainability assessments in the Public Debt Management Office Musings: · The proposed establishment of a centralised public debt data warehouse tells us a thing or two about the Public Debt Register some of us have recurrently taken issue with. Last update I saw for the External Public Debt register was as at June 2023 · Just yesterday the National Treasury announced plans to go live with fully automated external debt repayment effective Feb 2nd, 2026 (see quoted tweet). Last year there was the migration to the Commonwealth Meridian Debt Management System · Incorporation of Liability Management Operation transactions in National budget estimates & the fiscal framework is indeed welcome. That triangulation between the Fiscal framework, the annual borrowing plan & the budget is long overdue · The Draft Medium-term Debt Management 2026/27 - 2028/29 is proposing a Government Securities Issuance policy. We need to think through the interface between that policy & the Liability Management Operations Policy. There will inherently be a lot of concentric areas · How are we being invited to submit comments by Jan 25th, 2026 yet visibility of the Draft policy is coming on Jan 28th? Someone slept on their job regarding uploading & publicising the Draft Policy

Kenya's booming cruise tourism. @magicalkenya

Coast Backs Joho Power Play: MPs supporting the broad-based government from the Coast region have maintained their hard stance in demanding for CS Hassan Joho to be part of the UDA-ODM talks. #NTVTonight @BenKitiliKE @kevinmutai_

ODM Central Management Committee gives go-ahead to Oburu Oginga to officially start negotiations with UDA ahead of 2027 election

Watalii Wafika Kwa Wingi Mombasa: Meli ya kifahari ya watalii imetia nanga bandarini Mombasa na zaidi ya watalii 500. KTB yasema yasema kuna meli nyengine sita zinazotarajiwa msimu huu. #NTVWikendi @nicholaswambua_ @kevinmutai_

Crystal Symphony, a tourist vessel with 501 tourists docks at the port of Mombasa. She will be in the country for 48hrs.

Pregnant out of wedlock? You get disowned, banished, publicly shamed even by family; unsafe abortions forced on some. The men? Ritually “cleansed” and good to go. In parts of North Kenya girls, women are #ExiledForMotherhood #AdhabuYaUzazi SUNDAY 7, 9pm @ntvkenya @Margaretkimath6

ODM party is very expensive and NOBODY in Kenya can afford it..Dr. Oburu Oginga - Party Leader.

Fireworks light up Nairobi skies as Kenyans usher in the New Year 2026.

Exclusive with Samia Nkurumah youtu.be/3DSBM2yoo8s?si… via @YouTube

Kenya's Untapped Marine Potential: A recent survey has revealed the rich biodiversity of Kenya’s Indian Ocean, identifying more than 430 fish species. Vast areas remain unexplored despite holding potential for new species. #NTVWeekendEdition @zeynabIsmail @kevinmutai_